AUDIT REPORT

PART-3
SCHEDULE-VI

1) Computation of Net Turn-Over of Sales liable to CST Act.

As per
Sr. As per return Difference
Particulars Audit
No. (Rs.) (Rs.)
(Rs.)
1 2 3 4 5

a) Gross Turnover of Sales

b) Less: - Turn-Over of Sales within
the State

c) Less:-Turnover of inter-State sales

u/s 6(3)
d) Less:-Value of Goods Returned
within six months u/s 8A(1)(b).

e) Less:-Turnover of Sales Goods

outside the State.
f) Less:- Less:-Sales of the goods in
the course of Export out of India.

g) Less:- Less:-Sales of the goods in

the course of Import into India

h) Less:- Less:-Value of goods

transferred u/s 6A(1) of C.S.T. Act
1957
i) Less:- Turnover of sales of goods
fully exempted from tax under
section 8(2) read with 8(4) of the
MVAT Act, 2002.

2 Balance :- Inter-State sales on

which tax is leviable in
Maharashtra State
[1]- [a+b+c+d+e+f+g+h+i]

a) Less:-Cost of freight, delivery or

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 installation, if separately charged

b) Less:-Turnover of inter-State sales

on which no tax is payable

c) Less:-Turnover of inter-State sales

u/s 6(2)

3. Balance :-Total Taxable inter-

state sales [2]-[a+b+c+d]

4. Less:- Deduction u/s8A(1

5. Net Taxable inter-state Sales (3-4)

6A) Sales Taxable under section 8(1)

As per Returns As per Audit
Rate Turn-Over of Tax Amount Turn-Over of Tax Amount
Sales liable to (Rs.) Sales liable to (Rs.) Difference
of Tax
(%) tax (Rs.) tax (Rs.) in Tax
Amount
(Rs.)
1 2 3 4 5 6 7

a) 2.00

b) 3.00

c) 4.00

d)

TOTAL

6B) Sales Taxable under section 8(2)

As per Returns As per Audit
Rate Turn-Over of Tax Amount Turn-Over of Tax Amount
Sales liable to (Rs.) Sales liable to (Rs.) Difference
of Tax
(%) tax (Rs.) tax (Rs.) in Tax
Amount
(Rs.)
1 2 3 4 5 6 7

a) 12.5

b)

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 c)

d)

TOTAL

6C) Sales Taxable under section 8(5)

As per Returns As per Audit
Rate Turn-Over of Tax Amount Turn-Over of Tax Amount
Sales liable to (Rs.) Sales liable to (Rs.) Difference
of Tax
(%) tax (Rs.) tax (Rs.) in Tax
Amount
(Rs.)
1 2 3 4 5 6 7

a)

b)

c)

d)

TOTAL

6D Sales Tax collected in Excess of As per As per Audit Difference

) the Amount of Tax payable Returns (Rs.) (Rs.)

(Rs.)

7) Computation of Central Sales Tax payable

As per As per Audit Difference
Particulars
Returns (Rs.) (Rs.) (Rs.)
a) Total Amount of C.S.T Payable
(Total tax 6 (A+B+C)
b) Less:- Amount deferred (out of
Box (6A) (under package scheme
of incentives) if any

c) Balance Amount Payable [a-b]

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 d) Add:-Interest Payable u/s 9(2)
read with section 30 (2) of the
MVAT Act, 2002

e) Add:-Interest Payable u/s 9(2)

read with section 30 (4) of the
MVAT Act, 2002
f) Total Amount Payable (c+d+e)

8) Aggregate of Credit Available

a) Excess MVAT refund to be
adjusted against the CST liability.
b) Amount paid with returns and
/or chalans (as per Annexure-B)
c) Amount Credited under Refund
Adjustment Order (RAO No.-------
-------------------------------------)
(as per Annexure-B)
d) Any Other (Pl. Specify)
e) Total available credit (a+b+c+d)
9) Total Amount payable 7e-8e
10) Total Amount Refundable (8e-
7e)
11.: Other observations, if any, not specifically covered hereinabove:-

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